With more stringent requirements for efficient utilization of energy resources within the transport industry a need for implementation of sustainable development principles has appeared. Such action will be one of competitive advantages in the future. This is especially confirmed within the road transport sector. A methodology implemented in public procurement procedures for fleet renewal regarding the calculation of road vehicles’ operational lifecycle costs has been analyzed in detail in this paper. Afore mentioned calculation comprises the costs for: vehicle ownership, energy, carbon dioxide and pollutants emissions. Implementation of this methodology allows making the choice of energy efficient vehicles and vehicles with notable positive environmental effects. The objective of the research is to assess the influence of specific parameters of vehicle operational lifecycle costs, especially energy costs and estimated vehicle energy consumption, on vehicle choice in the procurement procedure. The case of urban bus fleet in Serbia was analyzed. Their operational lifecycle costs were calculated and differently powered vehicles were assessed. Energy consumption input values were defined. It was proved that defined fleet renewal scenarios could influence unquestionable decrease in energy consumption

No abstract

With each day more present tendencies in business systems to focus on core processes, the position of the transport activity and the vehicle fl eet within is imperatively examined: is it an activity creating an added value to the core system or a mere unavoidable cost-maker. A decisive role is attributed to the manner of defi ning the vehicle utilisation and the way of realisation of fl eet related activities. Therefore, a link between activity based costing and the transport department (subsystem) has been presented in this paper. This link is especially important in public utility fl eets. The legislation adopted in this respect announces changes in the corporate environment and conditions of public utility companies. As large fl eets represent an integral part of the public utility systems, new conditions will cause a need for fl eet cost allocation improvement, and therefore activity based costing. Will this engender the need for the creation of city fl eets?

No abstract

No abstract